Arizona silver belt., 1887-06-11
TAXATION OF LIVESTOCK.

ceptlon to paragraph m relation 10 the assessment of cattle, that appeared in the BELT of May 27th, and which the Citizen reproduced in its editorial column. We do not deem it necessa- " to take any notice of the Enter prises comments, since what we said is unassaiIable, and the BELT can not rightfuiiy be charged as being iniml- cal to the stockmen. In fact we early recognized the importance of cattle raising in Arizona, and have devoted more space in our columns to further ing its interests than almost any oth- CT paper in the Territory that does not make livestock speciality and draw it's chief support from stockmen.
 At the same time we are not in favor of discriminating in favor of any industry or class to the detriment of others. We believe that cattle are not assessed too high, as compared  with other taxable property in the several counties of the Territory. While the present season is provlng very hard one on the cattlemen, yet it has thus far been equally disastrous to copper and silver mining in many sec tions, and with the exception of in two 'or three favored towns Tn Arizona, every branch of business has suffered materially, and values of property de- preciated. In fact real estate, as a rule, in our mining camps has only a nominal value, dependent on an antic- ipated revival, which may never come. The value of livestock, on the other hand, changes but slowly and can d. ways be closely determined, without there being room for dissent.
 In proof of our assertion that not more than three fourths of the cattle and other livestock in the various counties is given in for assessment, we cite few instances of pubic record Tn Gila county, last year, where the as- sessments were raised or corrected by the Supervisors, sitting as Board of Equalization. In one case the num- Der of head was raised from to 40; in another from 375 to 439; still an- other from 800 to 800, and again from $50 to 1500! It is difficult to always arrive at tthe number of animals owned by any one person, and while we be- lieve that steckmen are as honest as any other class of citizens, yet the evasion of taxes on many kinds of per sonal property Is very common, as is well known, and the temptation as re- gards livestock is very great owing to the difficulty experienced by assessors in obtaining the correct number for assessment.
 We believe that the better plan in levying taxes would be to assess all property, both real and personal, at its full value. If this were done the rate of taxation would be lowered, the credit of tlEe counties improved, and the burden on the taxpayer be no greater.
 It has become a maxim with author ities on taxation that the subjects of every State, Territory, or division thereof, ought to contribute to the support of the government, as nearly as possible, in proportion to their re- spect1ve abilities. It IS manifestly un- just to place the burden of a tax on one person or interest to the advan- tage of another person or industry not entitled to it. Discrimination is not sanctioned in levying taxes.
 In assessing property, both real and personal, It is necessary that all the elements of value be considered. It Is to be assessed at its true market value in cash, of which the assessors are to judge from all the information they can obtain, and the affidavit of the taxpayer is only a circumstance to be considered by them, and is not con- elusive upon them unless it is pro vided by the statutes.